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All Journal Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi
Rizky Aulia Rahmah
Universitas Pembangunan Nasional Veteran Jakarta, Indonesia
Economics, Econometrics & Finance

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Peran Continous Auditing terhadap Kualitas Audit Internal pada Industri Asuransi di Era Digital: Kajian Literatur Rizky Aulia Rahmah; Lidya Primta Surbakti
SUBSTANSI Vol 10 No 1 (2026): JURNAL SUBSTANSI
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35837/subs.v10i1.3906

Abstract

Research objective: This study examines the role of continous auditing in internal audit quality and the factors affecting its effectiveness. Method: A qualitative approach using systematic literature review (SLR) with content analysis is employed.Research findings: Continous auditing improves internal audit quality through timeliness, coverage, and risk integration, but depends on technology readiness, auditor competence, and governance.Practical implication: This study provides practical insights for optimizing continous auditing implementation in insurance companies.
Co-Authors Lidya Primta Surbakti